# The Finance Act, 2008, Section 8: Amendment of section 35D

- Act: The Finance Act, 2008
- Ministry: Ministry of Finance
- Source URL: https://indiacode.ecourtsindia.com/finance-act-2008/section/8/

## Text

Amendment of section 35D. 8. In section 35D of the Income-tax Act, with effect from the 1st day of April, 2009,— (a ) for the words "industrial undertaking", wherever they occur, the word "undertaking" shall be substituted; (b ) for the words "industrial unit", wherever they occur, the word "unit" shall be substituted. © Copyright. Taxmann Publications Pvt. Ltd.

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